Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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Applying the General Rules of Interpretation and Section XVI Note 3, the principal-function test was used to classify a composite tracking device composed of a GPS receiver, sensors and a modem. The device's dominant commercial purpose and essential character derive from GPS-based determination of geographic position; sensors and modem were held ancillary because they supply supplementary metrics and relay GPS-derived data. Accordingly, the device is classifiable as radio navigational aid apparatus and assigned to tariff subheading 8526 91 90 as other radio navigational aid apparatus.
Applying the General Rules of Interpretation and Section XVI Note 3, the principal-function test was used to classify a composite tracking device composed of a GPS receiver, sensors and a modem. The device's dominant commercial purpose and essential character derive from GPS-based determination of geographic position; sensors and modem were held ancillary because they supply supplementary metrics and relay GPS-derived data. Accordingly, the device is classifiable as radio navigational aid apparatus and assigned to tariff subheading 8526 91 90 as other radio navigational aid apparatus.
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